2208.60.10.00 - Valued not over $2.05/liter 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $1.78/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2208.60.10.00, specifically classifies vodka that is packaged in containers with a capacity of four liters or less and has a customs valuation not exceeding $2.05 per liter. This classification is applicable to vodka, which is defined as an undenatured ethyl alcohol beverage produced by distillation, typically from fermented grains or potatoes, and further filtered or treated for purity. The key determining factors for classification under this heading are the type of spirit (vodka), the container size limit, and the per-liter value threshold.
The primary distinction for this subcategory lies in its value. It is differentiated from its sibling category, 2208.60.20.00, by the specific customs value of the product. While both classify vodka in containers not exceeding four liters, 2208.60.10.00 applies to those valued at $2.05 per liter or less, whereas the sibling category covers vodka valued at more than $2.05 per liter. This value distinction is crucial for applying correct duties and taxes.
As this classification represents a leaf node in the HTS, there are no further subcategories. Therefore, the focus for classification purposes under 2208.60.10.00 is solely on ensuring the imported product meets the definition of vodka, is contained in vessels of four liters or less, and its declared customs value falls within the specified per-liter limit. Importers must have accurate documentation to support the declared value to ensure correct classification and compliance.